Custom Acct 6500: Corporate Financial Reporting (Georgetown)
by Hanlon
ISBN: | Copyright 2024
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| Financial Accounting, 7e (pg. 1.6-1) | |
| Chapter 6: Reporting and Analyzing Revenues, Receivables, and Operating Income (pg. 1.6-1) | |
| MICROSOFT CORPORATION (pg. 1.6-2) | |
| Reporting Operating Income (pg. 1.6-3) | |
| Revenue Recognition (pg. 1.6-5) | |
| Review 6-1 (pg. 1.6-8) | |
| Revenue Recognition Subsequent to Customer Purchase (pg. 1.6-8) | |
| Review 6-2 (pg. 1.6-11) | |
| Review 6-3 (pg. 1.6-14) | |
| Reporting Accounts Receivable (pg. 1.6-14) | |
| Determining the Allowance for Uncollectible Accounts (pg. 1.6-15) | |
| Reporting the Allowance for Uncollectible Accounts (pg. 1.6-16) | |
| Recording Write-Offs of Uncollectible Accounts (pg. 1.6-17) | |
| Disclosure Notes and Interpretations (pg. 1.6-19) | |
| Review 6-4 (pg. 1.6-21) | |
| Analyzing Financial Statements (pg. 1.6-22) | |
| Net Operating Profit After Taxes (NOPAT) (pg. 1.6-22) | |
| Analysis Objective (pg. 1.6-22) | |
| Analysis Objective (pg. 1.6-25) | |
| Review 6-5 (pg. 1.6-26) | |
| Earnings Management (pg. 1.6-27) | |
| Review 6-6 (pg. 1.6-28) | |
| Appendix 6A: Reporting Nonrecurring Items (pg. 1.6-29) | |
| Discontinued Operations (pg. 1.6-29) | |
| Exit or Disposal Costs (pg. 1.6-30) | |
| Review 6-7 (pg. 1.6-31) | |
| Summary (pg. 1.6-31) | |
| Guidance Answers . . . You Make the Call (pg. 1.6-32) | |
| Key Ratios (pg. 1.6-33) | |
| Multiple Choice (pg. 1.6-33) | |
| Questions (pg. 1.6-34) | |
| Data Analytics (pg. 1.6-34) | |
| Data Visualization (pg. 1.6-36) | |
| Mini Exercises (pg. 1.6-36) | |
| ExerciseS (pg. 1.6-39) | |
| Problems (pg. 1.6-46) | |
| Cases and Projects (pg. 1.6-49) | |
| Solutions to Review Problems (pg. 1.6-53) | |
| Chapter 7: Reporting and Analyzing Inventory (pg. 1.7-1) | |
| Home Depot (pg. 1.7-2) | |
| Reporting Operating Expenses (pg. 1.7-3) | |
| Expense Recognition Principles (pg. 1.7-3) | |
| Reporting Inventory Costs in the Financial Statements (pg. 1.7-4) | |
| Recording Inventory Costs in the Financial Statements (pg. 1.7-5) | |
| Inventory and the Cost of Acquisition (pg. 1.7-6) | |
| Inventory Reporting by Manufacturing Firms (pg. 1.7-6) | |
| Review 7-1 (pg. 1.7-7) | |
| Inventory Costing Methods (pg. 1.7-7) | |
| First-In, First-Out (FIFO) (pg. 1.7-8) | |
| Last-In, First-Out (LIFO) (pg. 1.7-9) | |
| Inventory Costing and Price Changes (pg. 1.7-11) | |
| Average Cost (AC) (pg. 1.7-11) | |
| Review 7-2 (pg. 1.7-12) | |
| Lower of Cost or Net Realizable Value (pg. 1.7-13) | |
| Review 7-3 (pg. 1.7-14) | |
| Financial Statement Effects and Disclosure (pg. 1.7-14) | |
| Financial Statement Effects of Inventory Costing (pg. 1.7-16) | |
| Review 7-4 (pg. 1.7-19) | |
| Analyzing Financial Statements (pg. 1.7-20) | |
| Analysis Objective (pg. 1.7-20) | |
| Analysis Objective (pg. 1.7-21) | |
| Review 7-5 (pg. 1.7-25) | |
| Appendix 7A: LIFO Liquidation (pg. 1.7-25) | |
| Analysis Implications (pg. 1.7-26) | |
| Review 7-6 (pg. 1.7-27) | |
| Summary (pg. 1.7-27) | |
| Guidance Answers . . . You Make the Call (pg. 1.7-28) | |
| Key Ratios (pg. 1.7-28) | |
| Multiple Choice (pg. 1.7-29) | |
| Questions (pg. 1.7-29) | |
| Data Analytics (pg. 1.7-30) | |
| Data Visualization (pg. 1.7-31) | |
| Mini Exercises (pg. 1.7-31) | |
| Exercises (pg. 1.7-34) | |
| Problems (pg. 1.7-37) | |
| Cases and Project (pg. 1.7-40) | |
| Solutions to Review Problems (pg. 1.7-42) | |
| Chapter 8: Reporting and Analyzing Long-Term Operating Assets (pg. 1.8-1) | |
| Procter & Gamble (pg. 1.8-2) | |
| Introduction (pg. 1.8-3) | |
| Property, Plant, and Equipment (PPE) (pg. 1.8-3) | |
| Determining Costs to Capitalize (pg. 1.8-4) | |
| Review 8-1 (pg. 1.8-5) | |
| Depreciation (pg. 1.8-5) | |
| Depreciation Methods (pg. 1.8-6) | |
| Changes in Accounting Estimates (pg. 1.8-9) | |
| Review 8-2 (pg. 1.8-10) | |
| Asset Sales and Impairments (pg. 1.8-10) | |
| Note Disclosure (pg. 1.8-12) | |
| Review 8-3 (pg. 1.8-13) | |
| Analyzing Financial Statements (pg. 1.8-13) | |
| Analysis Objective (pg. 1.8-13) | |
| Analysis Objective (pg. 1.8-14) | |
| Cash Flow Effects (pg. 1.8-16) | |
| Review 8-4 (pg. 1.8-17) | |
| Intangible Assets (pg. 1.8-17) | |
| Research and Development Costs (pg. 1.8-17) | |
| Patents (pg. 1.8-18) | |
| Copyrights (pg. 1.8-19) | |
| Trademarks (pg. 1.8-19) | |
| Franchise Rights (pg. 1.8-19) | |
| Amortization and Impairment of Identifiable Intangible Assets (pg. 1.8-19) | |
| Digital Assets (pg. 1.8-21) | |
| Goodwill (pg. 1.8-21) | |
| Note Disclosures (pg. 1.8-22) | |
| Review 8-5 (pg. 1.8-23) | |
| Analysis Implications (pg. 1.8-23) | |
| Review 8-6 (pg. 1.8-24) | |
| Summary (pg. 1.8-25) | |
| Guidance Answers . . . You Make the Call (pg. 1.8-25) | |
| Key Ratios (pg. 1.8-25) | |
| Multiple Choice (pg. 1.8-26) | |
| Questions (pg. 1.8-26) | |
| Data Analytics (pg. 1.8-27) | |
| Data Visualization (pg. 1.8-28) | |
| Mini Exercises (pg. 1.8-28) | |
| Exercises (pg. 1.8-30) | |
| Problems (pg. 1.8-34) | |
| Cases and Projects (pg. 1.8-37) | |
| Solutions to Review Problems (pg. 1.8-40) | |
| Chapter 9: Reporting and Analyzing Liabilities (pg. 1.9-1) | |
| Verizon (pg. 1.9-2) | |
| Introduction (pg. 1.9-3) | |
| Current Liabilities (pg. 1.9-4) | |
| Accounts Payable (pg. 1.9-4) | |
| Accrued Liabilities (pg. 1.9-6) | |
| Other Current Liabilities (pg. 1.9-10) | |
| Review 9-1 (pg. 1.9-10) | |
| Current Nonoperating (Financial) Liabilities (pg. 1.9-10) | |
| Review 9-2 (pg. 1.9-13) | |
| Long-Term Liabilities (pg. 1.9-13) | |
| Installment Loans (pg. 1.9-13) | |
| Bonds (pg. 1.9-15) | |
| Pricing of Bonds (pg. 1.9-15) | |
| Effective Cost of Debt (pg. 1.9-17) | |
| Review 9-3 (pg. 1.9-18) | |
| Reporting of Bond Financing (pg. 1.9-18) | |
| Effects of Discount and Premium Amortization (pg. 1.9-20) | |
| The Fair Value Option (pg. 1.9-22) | |
| Effects of Bond Repurchase (pg. 1.9-24) | |
| Financial Statement Disclosure Notes (pg. 1.9-24) | |
| Interest and the Statement of Cash Flows (pg. 1.9-26) | |
| Disclosure of Commitments and Contingencies (pg. 1.9-26) | |
| Review 9-4 (pg. 1.9-27) | |
| Analyzing Financial Statements (pg. 1.9-27) | |
| Analysis Objective (pg. 1.9-27) | |
| Debt Ratings and the Cost of Debt (pg. 1.9-29) | |
| Review 9-5 (pg. 1.9-31) | |
| Summary (pg. 1.9-32) | |
| Guidance Answers . . . You Make the Call (pg. 1.9-33) | |
| Key Ratios (pg. 1.9-33) | |
| Multiple Choice (pg. 1.9-33) | |
| Questions (pg. 1.9-34) | |
| Data Analytics (pg. 1.9-34) | |
| Data Visualization (pg. 1.9-36) | |
| Mini Exercises (pg. 1.9-36) | |
| Exercises (pg. 1.9-40) | |
| Problems (pg. 1.9-43) | |
| Cases and Projects (pg. 1.9-46) | |
| Solutions to Review Problems (pg. 1.9-48) | |
| Chapter 10: Reporting and Analyzing Leases, Pensions, Income Taxes, and Commitments and Contingencie (pg. 1.10-1) | |
| Deere & Company (pg. 1.10-2) | |
| Introduction (pg. 1.10-3) | |
| Leases (pg. 1.10-3) | |
| Lessee Reporting of Leases (pg. 1.10-5) | |
| Lease Disclosures (pg. 1.10-12) | |
| Review 10-1 (pg. 1.10-14) | |
| Pensions (pg. 1.10-15) | |
| Balance Sheet Effects of Defined Benefit Pension Plans (pg. 1.10-15) | |
| Income Statement Effects of Defined Benefit Pension Plans (pg. 1.10-18) | |
| Note Disclosures-Components of Plan Assets and PBO (pg. 1.10-18) | |
| Note Disclosures-Components of Pension Expense (pg. 1.10-20) | |
| Note Disclosures and Future Cash Flows (pg. 1.10-21) | |
| Other Post-Employment Benefits (pg. 1.10-23) | |
| Review 10-2 (pg. 1.10-24) | |
| Accounting For Income Taxes (pg. 1.10-25) | |
| Book-Tax Differences (pg. 1.10-25) | |
| Revaluation of Deferred Tax Assets and Liabilities Due to a Tax Rate Change (pg. 1.10-31) | |
| Income Tax Disclosures (pg. 1.10-32) | |
| Deferred Taxes in the Statement of Cash Flows (pg. 1.10-35) | |
| Computation and Analysis of Taxes (pg. 1.10-35) | |
| Review 10-3 (pg. 1.10-36) | |
| Commitments and Contengencies and Other Disclosures (pg. 1.10-36) | |
| Analyzing Financial Statements (pg. 1.10-38) | |
| Analysis Objective (pg. 1.10-38) | |
| Review 10-4 (pg. 1.10-39) | |
| Summary (pg. 1.10-39) | |
| Guidance Answers . . . You Make The Call (pg. 1.10-40) | |
| Key Ratios (pg. 1.10-41) | |
| Multiple Choice (pg. 1.10-41) | |
| Questions (pg. 1.10-41) | |
| Data Analytics (pg. 1.10-42) | |
| Data Visualization (pg. 1.10-44) | |
| Mini Exercises (pg. 1.10-44) | |
| Exercises (pg. 1.10-47) | |
| Problems (pg. 1.10-53) | |
| Cases and Projects (pg. 1.10-58) | |
| Solutions to Review Problems (pg. 1.10-64) | |
| Chapter 11: Reporting and Analyzing Stockholders’ Equity (pg. 1.11-1) | |
| Pfizer (pg. 1.11-2) | |
| Introduction (pg. 1.11-3) | |
| Contributed Capital (pg. 1.11-4) | |
| Classes of Stock (pg. 1.11-4) | |
| Accounting for Stock Transactions (pg. 1.11-7) | |
| Review 11-1 (pg. 1.11-11) | |
| Earned Capital (pg. 1.11-11) | |
| Cash Dividends (pg. 1.11-11) | |
| Stock Dividends and Splits (pg. 1.11-13) | |
| Stock Transactions and the Statement of Cash Flows (pg. 1.11-15) | |
| Review 11-2 (pg. 1.11-15) | |
| Comprehensive Income (pg. 1.11-16) | |
| Summary of Stockholders’ Equity (pg. 1.11-17) | |
| Analyzing Financial Statements (pg. 1.11-17) | |
| Analysis Objective (pg. 1.11-17) | |
| Review 11-3 (pg. 1.11-19) | |
| Earnings Per Share (pg. 1.11-19) | |
| Computation and Analysis of EPS (pg. 1.11-20) | |
| Review 11-4 (pg. 1.11-22) | |
| Appendix 11A: Dilutive Securities: Accounting for Convertible Securities, Stock Options, and Restr (pg. 1.11-22) | |
| Convertible Securities (pg. 1.11-22) | |
| Stock Rights (pg. 1.11-23) | |
| Employee Stock Options (pg. 1.11-24) | |
| Restricted Stock (pg. 1.11-25) | |
| Review 11-5 (pg. 1.11-27) | |
| Summary (pg. 1.11-28) | |
| Guidance Answers . . . You Make the Call (pg. 1.11-29) | |
| Key Ratios (pg. 1.11-29) | |
| Multiple Choice (pg. 1.11-29) | |
| Questions (pg. 1.11-30) | |
| Data Analytics (pg. 1.11-31) | |
| Data Visualization (pg. 1.11-32) | |
| Mini Exercises (pg. 1.11-32) | |
| Exercises (pg. 1.11-37) | |
| Problems (pg. 1.11-43) | |
| Cases and Projects (pg. 1.11-48) | |
| Solutions to Review Problems (pg. 1.11-51) | |
Michelle L. Hanlon
Michelle L. Hanlon is the Howard W. Johnson Professor at the MIT Sloan School of Management. She earned her doctorate at the University of Washington.
Prior to joining MIT, she was a faculty member at the University of Michigan. Professor Hanlon has taught financial accounting to undergraduates, MBA students, executive MBA students, and Masters of Finance students. Professor Hanlon also teaches Taxes and Business Strategy to MBA students. She is the winner of the 2013 Jamieson Prize for Excellence in Teaching at MIT Sloan.
Professor Hanlon’s research focuses primarily on the intersection of taxation and financial accounting. Her recent work examines the capital market effects of the accounting for income tax, the reputational effects of corporate tax avoidance, and the economic consequences of U.S. international tax policies for multinational corporations. She has published research studies in the Journal of Accounting and Economics, the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, the Journal of Finance, the Journal of Financial Economics, the Journal of Public Economics, and others. She has won several awards for her research and has presented her work at numerous universities and conferences. Professor Hanlon has served on several editorial boards and currently serves as an editor at the Journal of Accounting and Economics.
Professor Hanlon has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means about the interaction of financial accounting and tax policy. She served as a U.S. delegate to the American-Swiss Young Leaders Conference in 2010 and worked as an Academic Fellow at the U.S. House Ways and Means Committee in 2015.
| Financial Accounting, 7e (Hanlon, Magee, Pfeiffer) | |
|---|---|
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Errata Last Updated: Feb 12 2024 |
Corrections to identified errors in the first printing. |
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Excel Templates Last Updated: Feb 3 2023 |
NOTE: Not available for download. Excel templates referenced in assignments for Appendix B and/or Data Analytics can be found embedded within the related question in myBusinessCourse. |
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